Tax reference
Personal Tax Credits
Federal basic personal, age, spouse or common-law partner, eligible dependant, pension income, and disability amount values.
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Current snapshot
Federal credit values
Basic personal amount$16,452
Age amount$9,208
Pension income amount$2,000
Disability amount$10,341
Context
What this reference means
Federal personal tax credits reduce federal tax payable. Some credit amounts are reduced by income or by another person's income, and provincial or territorial credits use separate forms and values.
Reference table
Federal personal tax credit values
| Item | Rule or base | Amount | Context |
|---|---|---|---|
| Basic personal amount | Maximum federal amount before income phase-down | $16,452 | Maximum applies where taxable income is at or below the lower threshold shown on the 2026 TD1. |
| Basic personal amount | Minimum federal amount after phase-down | $14,829 | Minimum applies where taxable income is above the upper threshold shown on the 2026 TD1. |
| Age amount | Maximum federal amount | $9,208 | Available for individuals age 65 or older at the end of the year; reduced when net income exceeds the TD1 threshold. |
| Spouse or common-law partner amount | Maximum federal amount before spouse or partner income | $16,452 | Reduced by spouse or common-law partner net income. Disability supplement rules can also apply. |
| Eligible dependant amount | Maximum federal amount before dependant income | $16,452 | Reduced by eligible dependant net income. Disability supplement rules can also apply. |
| Pension income amount | Maximum federal amount | $2,000 | Applies to eligible pension or annuity income for federal credit purposes. |
| Disability amount | Maximum federal amount | $10,341 | Requires disability tax credit eligibility. Supplement amounts and transfers are not modelled in this reference value. |
| Basic personal amount lower threshold | Income threshold | $181,440 | Income at or below this threshold uses the maximum federal basic personal amount on the 2026 TD1. |
| Basic personal amount upper threshold | Income threshold | $258,482 | Income above this threshold uses the minimum federal basic personal amount on the 2026 TD1. |
| Age amount reduction threshold | Income threshold | $46,432 | Age amount is reduced when net income exceeds this threshold on the 2026 TD1. |
| Age amount upper threshold | Income threshold | $107,819 | TD1-WS shows the partial age amount calculation applying between the reduction threshold and this upper threshold. |
Notes and assumptions
This reference stores selected federal credit values used by simplified tax calculators. Actual tax returns can include additional credits, transfers, provincial or territorial credits, and income-tested reductions.
Official sources